BWBR0047757
Geldig vanaf 2023-01-01
Artikel 4.24a
Legal Status (Local Employees) Regulations 2020
1. An employee who works from home with their manager's permission is entitled to a homeworking allowance if the employee:
a. works exclusively from home that day and for a period of at least four hours;
b. is not eligible under local law or under another arrangement provided by the employer for a comparable allowance or a tax exemption in connection with the costs of working from home on that day; and
c. is not eligible for an allowance or public transport pass for travel between home and work or a meal allowance on that day.
2. The homeworking allowance per day is equal to 10% of the gross hourly pay corresponding to the highest pay number of pay scale 7 that applies on the date of payment at the mission where the employee works.
3. If an employee does not claim the homeworking allowance within six months after the month in which they worked from home, entitlement to the homeworking allowance will lapse.
a. works exclusively from home that day and for a period of at least four hours;
b. is not eligible under local law or under another arrangement provided by the employer for a comparable allowance or a tax exemption in connection with the costs of working from home on that day; and
c. is not eligible for an allowance or public transport pass for travel between home and work or a meal allowance on that day.
2. The homeworking allowance per day is equal to 10% of the gross hourly pay corresponding to the highest pay number of pay scale 7 that applies on the date of payment at the mission where the employee works.
3. If an employee does not claim the homeworking allowance within six months after the month in which they worked from home, entitlement to the homeworking allowance will lapse.